I guess so? I'm not well-versed, but the basics are usually around observation and validation of feelings, so instead of "you took steps a, b, c, which would normally be the correct course of action, but in this instance (b) caused side-effect (d) which triggered these further issues e and f", it's something more like "I can understand how you were feeling overwhelmed and under pressure and that led you to a, b, c ..."

Maybe this is an unhelpful toy example, but for myself I would be frustrated to be on either side of the second interaction. Like, don't waste everyone's time giving me excuses for my screwup so that my ego is soothed, let's just talk about it plainly, and the faster we can move on to identifying concrete fixes to process or documentation that will prevent this in the future, the better.